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Redistribution and insurance with simple tax instruments ; presented at CESifo Area Conference on Public Sector Economics, April 2015

Findeisen, Sebastian; Sachs, Dominik - 2015

We analyze optimal taxation of labor and capital income in a life-cycle framework with idiosyncratic income risk. We … provide a novel decomposition of labor income tax formulas into a redistribution and an insurance component. The latter is … capital tax is non-zero and trades off redistribution and insurance against savings distortions. Our quantitative results …

Persistent link: https://www.econbiz.de/10011280819

Redistribution and insurance with simple tax instruments

Findeisen, Sebastian; Sachs, Dominik - 2015

Persistent link: https://www.econbiz.de/10011283108

Subsistence level and theory of the welfare state

Eichner, Thomas - 2015

redistribution mechanism of incomes. Sinn (1995) has developed a normative theory of the welfare state in this view. On a … constitutional plain agents determine the amount of optimal redistributive taxation behind a veil of ignorance relative to their life …

Persistent link: https://www.econbiz.de/10011326740

Optimal sin taxation and market power

O'Connell, Martin; Smith, Kate - 2021

highlights how market power impacts the eﬃciency and redistributive properties of sin taxation, and quantify these eﬀects in an … application to sugar-sweetened beverage taxation. We estimate a detailed model of demand and supply for the UK drinks market …

Persistent link: https://www.econbiz.de/10012623743

Optimal carbon taxation and horizontal equity : a welfare theoretic approach with application to German household data

Hänsel, Martin C.; Franks, Max; Kalkuhl, Matthias; … - 2021

We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by …-efficient households if and only if social inequality aversion is sufficiently high. We further find that redistribution of carbon tax …

Persistent link: https://www.econbiz.de/10012485343

Universal independence income : a EUROMOD utopian simulation in the UK

Bonomi Bezzo, Franco - 2021

In this paper we want to provide an utopian attempt to tackle inequality and to tackle, most specifically, what we consider the cultural and ethical origin of inequality: paid work. We believe that a globalised world, structured around the asymmetry between an increasingly small number of...

Persistent link: https://www.econbiz.de/10012439110

Social status, preferences for redistribution and optimal taxation : a survey

Gallice, Andrea - 2018

The author reviews recent studies of how social status concerns influence individual preferences for redistribution and …

Persistent link: https://www.econbiz.de/10011816453

Social status, preferences for redistribution and optimal taxation : a survey

Gallice, Andrea - 2018

redistribution and impact the design of optimal tax policies. He focuses on two aspects: the relevant dimension over which relative …

Persistent link: https://www.econbiz.de/10011892338

Redistribution through income taxation and public utility pricing in the presence of energy efficiency considerations

Feger, Fabian; Radulescu, Doina - 2018

, the effectiveness of the electricity tariff as a redistribution device is questionable in the presence of a progressive … and income taxation. We employ a large panel data set on about 105,000 households in the Swiss Canton of Bern from 2008 to … model predicts that electricity prices should be subsidised in the presence of purely income redistribution concerns, we …

Persistent link: https://www.econbiz.de/10011892503

The impact of the tax system structure on the narrowing of income disparities in OECD countries

Mazurek-Chwiejczak, Małgorzata - In: E-Finanse : finansowy kwartalnik internetowy 12 (2016) 3, pp. 27-37

Social disparities have a common and consistent character in the vast majority of contemporary countries. The level of income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from social transfers, are fiscal instruments widely used in...

Persistent link: https://www.econbiz.de/10011616747